Inland Revenue[QQ] There has been more fallout from the pre-Budget report with detailed documents on several key tax issues available. There were a few further details issued on the initiative to introduce corporate venturing into the UK. This includes changes to the technical note issued earlier this year. However, draft clauses will not be made available until the end of December. There were also further details and draft clauses issued in relation to the new all-employee share plan and enterprise management incentives. Comments are requested by the end of January 2000. A further Inland Revenue press release announced changes to the research and development technical note issued earlier this year. (Revenue press releases dated 10 November.) The Revenue's home page is www.inlandrevenue.gov.uk Revenue and Customs press releases can be accessed at www.nds.coi.gov.uk English ICA Tax Faculty At the Faculty's annual Hardman Lecture on 18 November, Adam Broke spoke on tax simplification. For a copy of the speech, fax 0171 920 8780. Chartered Institute of Taxation Institute submissions in the public domain include: simplifying the treatment of beneficial loans and benefits in response to Revenue consultation of 22 October 1999; the statutory audit requirement for smaller companies in response to DTI consultation document of October 1999; the government's silence on new tax rules; and CIoT's protests that employers will be caught napping (regarding NICs) on 12 November 1999. For more information telephone 0171 235 9381.
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